Assessee's Filing Location Validated by ITAT | Jurisdictional Discrepancies Not Fatal
Assistant Commissioner of Income-tax Versus Hotel Diwakar Niwas
Assistant Commissioner of Income-tax Versus Hotel Diwakar Niwas - [2004] 2 SOT 877 (GAU.) The Appellate Tribunal ITAT Gauhati ruled that a return filed by an assessee in Jaipur, instead of Guwahati where income was assessed, should be considered valid if accepted by the Income-tax Officer in Jaipur. The Tribunal dismissed the Revenue's appeal, stating that the return cannot be treated as invalid solely based on jurisdictional issues.